https://www.taxtmi.com/caselaws?id=27493 The High Court of Allahabad upheld the validity of a notice issued by the Income-tax Department under section 186(1) of the Income Tax Act, questioning the existence of a genuine firm for certain assessment years. The court distinguished section 186(1) from section 147, emphasizing the absence of specific prerequisites for initiating proceedings under the former. Despite the petitioner's arguments, the court found that the Department had jurisdiction to proceed under section 186(1) in this case. The petition was dismissed, and the request for a certificate of fitness for appeal to the Supreme Court was denied. en-us Mon, 05 Mar 1984 00:00:00 +0530 Sat, 13 Feb 2010 12:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27493 The High Court of Allahabad upheld the validity of a notice issued by the Income-tax Department under section 186(1) of the Income Tax Act, questioning the existence of a genuine firm for certain assessment years. The court distinguished section 186(1) from section 147, emphasizing the absence of specific prerequisites for initiating proceedings under the former. Despite the petitioner's arguments, the court found that the Department had jurisdiction to proceed under section 186(1) in this case. The petition was dismissed, and the request for a certificate of fitness for appeal to the Supreme Court was denied. Case-Laws Income Tax Mon, 05 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27493